{"id":104492,"date":"2026-08-14T20:47:55","date_gmt":"2026-08-14T11:47:55","guid":{"rendered":"https:\/\/japanir.jp\/en\/ir\/8798-20260814-02_wp_disclosure_update\/"},"modified":"2026-08-14T20:47:55","modified_gmt":"2026-08-14T11:47:55","slug":"8798-20260814-02_wp_disclosure_update","status":"publish","type":"ir_release","link":"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260814-02_wp_disclosure_update\/","title":{"rendered":"Notice regarding the filing of corrections to past annual securities reports, etc., and corrections to past financial statements, etc."},"content":{"rendered":"<p>We will correct past annual securities reports, interim and quarterly reports, and earnings press releases. Following the investigation report by a third-party committee, past fiscal years will be restated, with the impact disclosed. The target period includes the 2021 through 2025 fiscal years, with revisions to revenues and net assets.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","meta":{"Ticker":"","DATE":"","longName":"","company_name_ja":"","fullTimeEmployees":0,"address":"","phone":"","website":"","industry":"","sector":"","regularMarketPrice":0,"financialCurrency":"","marketCap":0,"fiftyTwoWeekLow":0,"fiftyTwoWeekHigh":0,"epsTrailingTwelveMonths":0,"epsForward":0,"bookValue":0,"totalRevenue":0,"OperatingIncome":0,"operatingMargins":0,"NetIncome":0,"profitMargins":0,"ebitda":0,"trailingPE":0,"forwardPE":0,"priceToBook":0,"returnOnEquity":0,"recommendationMean":0,"recommendationKey":"","targetMeanPrice":0,"numberOfAnalystOpinions":0,"analyst_earnings_data":"","dividendRate":0,"dividendYield":0,"payoutRatio":0,"totalEsg":0,"environmentScore":0,"socialScore":0,"governanceScore":0,"title":"","providerPublishTime":"","link":"","longBusinessSummary":"","longBusinessSummary_ja":"","quarterly_revenue":0,"quarterly_net_income":0,"quarterly_operating_profit":0,"enterprise_value":0,"company_officer_1_name":"","company_officer_1_title":"","company_officer_2_name":"","company_officer_2_title":"","company_officer_3_name":"","company_officer_3_title":"","company_officer_4_name":"","company_officer_4_title":"","company_officer_5_name":"","company_officer_5_title":"","company_officers_update_time":"","get_dividend_history_year1":0,"get_dividend_history_year2":0,"get_dividend_history_year3":0,"get_dividend_history_year4":0,"get_dividend_history_year5":0,"get_dividend_history_year6":0,"get_dividend_history_year7":0,"get_dividend_history_year8":0,"get_dividend_history_year9":0,"get_dividend_history_year10":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"jir_stock_code":"8798","jir_company_name":"Advance Create Co., Ltd.","jir_importance":"\u2605\u2605\u2605\u2605\u2606","jir_publication_date":"2026-08-14","jir_source_link":"https:\/\/japanir.jp\/wp-content\/uploads\/2026\/08\/8798-20260814-02.pdf","jir_short_summary":"We will correct past annual securities reports, interim and quarterly reports, and earnings press releases. Following the investigation report by a third-party committee, past fiscal years will be restated, with the impact disclosed. The target period includes the 2021 through 2025 fiscal years, with revisions to revenues and net assets.","jir_summary":"### Background and scope of the corrections\nThe company will restate past annual securities reports, interim reports, quarterly reports, internal control reports, and earnings press releases based on the third-party committee's investigation findings. The target period includes from the fiscal year ended September 2021 to the fiscal year ended September 2025, with doubts raised about improper accounting treatments such as advertising transactions and asset capitalization for software.\n\n### Impact of the corrections on past-year performance\nAn outline of the impact of the corrections on past-year performance has been disclosed, showing reconciliations of revenue, each income item, total assets, and net assets before and after correction. In particular, the decrease in net income attributable to owners of the parent and in net assets is notable, affecting financial position.","jir_financial_highlights":"Revenue: Fiscal year ended September 2021: 9,417 \/ prior to correction 9,446 (\u25b30.3%)\nNet income attributable to owners of parent or net loss for the period: Fiscal year ended September 2021: 103 \/ prior 113 (\u25b38.8%)\nTotal assets: Fiscal year ended September 2021: 10,384 \/ prior 10,318 (0.6%)\nTotal equity: Fiscal year ended September 2021: 2,501 \/ prior 2,974 (\u25b315.9%)","jir_category":"","jir_hashtags":"#AdvanceCreateCorrectionReport, #DisclosuresCorrection, #IRDisclosures","jir_key_figures":"Revenue before\/after correction: 9,446 thousand million yen \u2192 9,417 thousand million yen (\u25b30.3%)\nNet income attributable to owners of parent before\/after correction: 113 million yen \u2192 103 million yen (\u25b38.8%)\nTotal assets after correction: 10,384 million yen (increase 0.6%)\nTotal equity before\/after correction: 2,974 million yen \u2192 2,501 million yen (\u25b315.9%)","jir_meta_title":"\u3010Advance Create Co., Ltd.\u3011Notice of Corrections for Past Years | August 14, 2026","jir_meta_description":"Advance Create Co., Ltd. submits corrections for past annual securities reports and earnings press releases. Discloses corrections and impact following the third-party committee investigation. Target period covers 2021-2025.","jir_og_title":"\u3010Advance Create\u3011Notice of Corrections for Past Years | August 14, 2026","jir_og_description":"Announcement of corrections to past-year financial results following the third-party committee investigation. Discloses impact on key indicators such as revenue and net assets.","jir_og_image_url":"\/assets\/og\/company-general_ir.jpg","jir_chart_data_collection":"[]","ir_related_company":59245,"ir_release_date":"","ir_type":"","ir_is_new":false,"ir_document_url":"","jir_ir_type":"disclosure_update","footnotes":""},"sector":[],"importance":[],"class_list":["post-104492","ir_release","type-ir_release","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Notice regarding the filing of corrections to past annual securities reports, etc., and corrections to past financial statements, etc. - Japan IR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260814-02_wp_disclosure_update\/\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260814-02_wp_disclosure_update\/\",\"url\":\"https:\/\/japanir.jp\/en\/company\/company-8798\/ir\/8798-20260814-02_wp_disclosure_update\/\",\"name\":\"Notice regarding the filing of corrections to past annual securities reports, etc., and corrections to past financial statements, etc. - 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